{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/610/30/#45-other-presentation-matters","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"610","topic_title":"Other Income","subtopic":"610-30","subtopic_title":"Gains and Losses on Involuntary Conversions","section":{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"610-30-45-1","para":"45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_A73C2625-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Gain or loss resulting from an involuntary conversion of a nonmonetary asset to monetary assets shall be classified in accordance with the provisions of Subtopic <a altsource=\"GUID-454EFA39-5C48-4ED8-AFD2-D620466A9D76.ditamap\" class=\"ditamap\">220-20</a>. </span></span></div></div>","snippet":"Gain or loss resulting from an involuntary conversion of a nonmonetary asset to monetary assets shall be classified in accordance with the provisions of Subtopic 220-20.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f1dfd4938d5b3adc1ebfc753155788a41bf7d6efa523cc0044925ed8269b8510","downloaded_from":"2026-09-10T00:55:32.708Z","last_downloaded_at":"2026-09-10T00:55:32.708Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479822","source_sha256":"1c1b13c30b2bcf07adc152201dbf3a6f3e47b9cf681c880eb8e15823ac048e56"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d45daa7b1fe76534885bfef6a5ddf0c2eeffb698e34bdd93f39f5ab381cc1cde","downloaded_from":"2026-09-10T00:55:32.708Z","last_downloaded_at":"2026-09-10T00:55:32.708Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479822","source_sha256":"1c1b13c30b2bcf07adc152201dbf3a6f3e47b9cf681c880eb8e15823ac048e56"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cd70c6efb37b5e914dcf4d72f557b278a66a18df0211c5ad6a149fd147cebe88","downloaded_from":"2026-09-10T00:55:32.708Z","last_downloaded_at":"2026-09-10T00:55:32.708Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479822","source_sha256":"1c1b13c30b2bcf07adc152201dbf3a6f3e47b9cf681c880eb8e15823ac048e56"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cd70c6efb37b5e914dcf4d72f557b278a66a18df0211c5ad6a149fd147cebe88","downloaded_from":"2026-09-10T00:55:32.708Z","last_downloaded_at":"2026-09-10T00:55:32.708Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479822","source_sha256":"1c1b13c30b2bcf07adc152201dbf3a6f3e47b9cf681c880eb8e15823ac048e56"}}